15. Weekly time tickets showed that direct labor used on jobs cost $90,000 and indirect labor used in the factory cost $28,000. The direct labor rates for direct and indirect labor were $24 and $16, respectively. Estimated factory overhead costs for the month were $120,000 and estimated monthly direct labor (DL) hours were 25,000 DL hours. a) Prepare the journal entry to record factory labor costs for the week. b) If Factory Overhead cost is estimated based direct labor hours, prepare the journal entry to apply factory overhead cost to jobs for the week